In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

Stanford University (California) and the United States Navy have settled a dispute over 12 years of charges for research overhead, and the Navy has issued a rule requiring universities to negotiate multiyear overhead rates when appropriate data are available. Stanford agreed to pay back a total of $3.4-million. (MSE)

The Office of Management and Budget has adopted a policy limiting overhead expenses incurred in federally funded research to 26 percent and disallowing certain costs deemed inappropriate. Of 100 institutions receiving the most federal funds for research and development, 56 will lose money under the policy. Other reviews for reform also continue.…

As news reports continue to describe questionable charges for indirect costs in government-sponsored research, academic officials try to explain the rates, which vary greatly by institution and are based on complicated accounting formulas, to the press, alumni, trustees, and state legislators. Overhead rates, ranging from 37 percent to 77 percent,…

Under a new cost-management plan at the National Institutes of Health, overhead rates charged on research grants, as part of the total project cost, could be a determining factor on "marginal" proposals. Some feel universities will learn to be more economical; others feel the policy penalizes one group of universities. (MSE)

Recent federal audits of research project overhead charges at 13 universities uncovered over $13 million in inappropriate items. Proposals for reform include a federal upper limit on overhead rates and a fixed institutional overhead rate charged to any sponsor. Concern continues over repayment to the government of previous wrongful collections by…

Discusses strategic planning in libraries and outlines a cost-finding methodology to help library administrators practice strategic budgeting. Highlights include identifying products and services; types of budgets; types of costs; creating an enhanced operating budget; creating a program budget; and outputs and unit costs. (Contains six…

This study is the fourth in a series of studies conducted by the American Association of School Administrators on the impact of the economic downturn on schools. AASA launched the series in fall 2008 in response to state budget shortfalls, federal buy-outs and interventions, and a series of additional events characterizing a slowing, stagnant…

Outstanding cost-reduction programs implemented at colleges and universities during calendar year 1987 are recognized. Each of the 54 award-winning ideas is described in a paragraph-length program summary. Although some aspects of programs may be unique to a particular institution, creative administrators are challenged to tailor the programs to…

Physical plant costs charged to the operating fund of the provincially-assisted universities of Ontario for fiscal year 1982 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic support activities of each university. Statistical data are presented on the following: physical…

Physical plant costs charged to the operating fund of the provincially-assisted universities of Ontario for fiscal year 1984 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic support activities of each university. Statistical data are presented on the following: physical…

Physical plant costs charged to the operating fund of the provincially assisted universities of Ontario for fiscal year 1983 are presented. Attention is directed to physical plant costs that are incurred in relation to the basic academic and academic-support activities of each university. Statistical data are presented on the following: physical…

The operations consultant provides manpower and systems scheduling, operating procedures and programing, maintenance directions, and generally acts as the manager's agent to establish cost and control systems. He also works with the consulting engineer during the design phase in the development of operating criteria. (Author)

This paper offers an analytical framework to evaluate the cost and potential economic benefits of industrial day care. The principal objectives of this analysis are to: define the inputs (goods and services) required to provide a given day care program; develop cost factors which can be used to estimate a range of costs for any particular type of…